Finance (Covid-19 and Miscellaneous Provisions) Act 2022
Waiver of excise duty on special exemption orders | ||
13. No duty of excise shall be chargeable, leviable or payable under section 78 (4) of the Finance Act 1980 on a special exemption order granted under section 5 of the Intoxicating Liquor Act 1927, in respect of dates falling within the period beginning on 26 January 2022 and ending on 30 April 2022. |